Opinion
No. 71-3376.
February 27, 1973.
Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., Anthony J. P. Farris, U.S. Atty., James R. Gough, Asst. U.S. Atty., Houston, Tex., Michael D. Cropper, Meyer Rothwacks, Issie L. Jenkins, Attys., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant.
Eli Mayfield, Palacios, Tex., Joseph Lyman, Washington, D.C., for plaintiffs-appellees.
Appeal from the United States District Court for the Southern District of Texas; James L. Noel, Jr., Judge.
Before JOHN R. BROWN, Chief Judge, and GODBOLD and SIMPSON. Circuit Judges.
This case is substantially the same as, and controlled by, Bishop v. United States, 5 Cir., 1973, 476 F.2d 977.
Reversed.